Proceedings of the Annual Iowa State University Regulatory Conference on Public Utility Valuation and the Rate Making Process, Volume 26Iowa State University., 1987 |
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Page 172
... basis adjustment under prior law , the basis attributable to such a qualified prog- ress expenditure which is claimed for periods before 1986 will not be reduced and such election will not apply to any other portion of such basis ...
... basis adjustment under prior law , the basis attributable to such a qualified prog- ress expenditure which is claimed for periods before 1986 will not be reduced and such election will not apply to any other portion of such basis ...
Page 216
... Basis Adjustment . In addition to the one - time ITC carryforward reduction described above , the Tax Reform Act of 1986 retains the full basis adjustment provisions of the House version of the Act , with respect to transitional ...
... Basis Adjustment . In addition to the one - time ITC carryforward reduction described above , the Tax Reform Act of 1986 retains the full basis adjustment provisions of the House version of the Act , with respect to transitional ...
Page 236
... basis in the replacement property would generally be equal to the taxpayer's basis in the condemned property . Thus , any income from the receipt of the relocation payments would be de- ferred until the replacement property is ...
... basis in the replacement property would generally be equal to the taxpayer's basis in the condemned property . Thus , any income from the receipt of the relocation payments would be de- ferred until the replacement property is ...
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accounting ACRS addition adjustment airline allocation allowed alternative minimum tax amount antitrust laws assets AT&T basis benefits BOCs bypass capital recovery carriers cogeneration Commission competition competitors Computer construction consumers corporate income tax cost Court customers December 31 deferred tax depreciation reserve deregulation effect Enron equipment estimated expense facilities federal FERC future impact increased industry inside wire interexchange investment tax credit Iowa State Regulatory issues long distance megawatts method million monopoly natural gas natural monopoly Northern Natural obsolescence operating percent pipeline placed in service plant problems production protect public utility purchase PURPA rate base rate-of-return regulation reduced regular corporate income regulation reserve result retirement revenue SCANA significant social contract supra note survivor curves switching tax liability tax rate Tax Reform Act taxpayer telecommunications telephone companies Texas Transco transitional rules transmission utility's vintage